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Official guidance
VAT Health

VATHLT6010 · The zero-rate for dispensed drugs: background

  • VATHLT6020 · The zero rate for dispensed drugs: background: scope and coverage
  • VATHLT6030 · The zero rate for dispensed drugs: background: Prescriptions Prescribed by EEA Health Professionals
  • VATHLT6040 · The zero rate for dispensed drugs: background: what is a prescription?
  • VATHLT6050 · The zero rate for dispensed drugs: background: what are qualifying goods?
  • VATHLT6060 · The zero rate for dispensed drugs: background: what is personal use?
  • VATHLT6065 · The zero rate for dispensed drugs: background: qualifying goods supplied with medical care
  • VATHLT6070 · The zero rate for dispensed drugs: background: concession for NHS prescriptions
  • VATHLT6080 · The zero rate for dispensed drugs: background: concession for private prescriptions
  • VATHLT6090 · The zero rate for dispensed drugs: background: what is dispensing?
  1. The zero-rate for dispensed drugs: background: contents
  2. The zero rate for dispensed drugs: background: what is a prescription?

VATHLT6040 | The zero rate for dispensed drugs: background: what is a prescription?

From HM Revenue & Customs · VAT Health

A prescription is an order or authorisation written to enable a patient to obtain from a pharmacist the drugs, medicines or appliances they require. The NHS requires prescribers and pharmacists to use a particular form for NHS prescriptions. There is no ‘set’ form for a private prescription, but it will need to contain at least:

  • the name and address of the practitioner issuing it;

  • the date;

  • an indication as to whether the practitioner is a doctor, dentist or nurse or other health professional ;

  • the name and address of the patient; and

  • the item(s) to be dispensed.

We do not consider that the writing up of notes on an in -patient’s records constitutes a prescription for the purposes of item 1. Similarly, documents or order forms which do not require a practitioner’s signature are not prescriptions.

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